Files with JPG_160x120 extension contain images in JPG bitmap format. JPG_160x120 files are created by Android operating system, typically on Samsung Galaxy S family of devices.

JPG_160x120 can be opened with and image viewer by changing file suffix to JPG. JPG_160x120 format is used for saving image thumbnails, which are low-resolution by default and are not meant to be viewed as a full-fledged image.